Annual filing requirements for tax-exempt nonprofits

Receiving your determination letter is a beginning, not an end. Almost every tax-exempt organization must report to the IRS every year, and the consequences of forgetting are serious. The good news is that the smallest organizations file a short online notice, and the rules for choosing a return are simple once you know your numbers.

Which return you file

The return depends mainly on your gross receipts, meaning the total amounts you received from all sources during the year without subtracting any costs or expenses, and on your total assets at year end.

The difference between a public charity and a private foundation is explained in public charity vs. private foundation. The sister site 990IRS.com walks through the choice in more detail in which Form 990 to file.

What "normally $50,000 or less" means

The 990-N test looks at more than one year. Under the Form 990 instructions, gross receipts are normally $50,000 or less if your organization is:

1. up to a year old and received, or donors pledged, $75,000 or less in its first tax year;
2. between one and three years old and averaged $60,000 or less in each of its first two tax years; or
3. three years old or more and averaged $50,000 or less over the three tax years ending with the year being reported.

Who does not file

Churches, conventions or associations of churches, and their integrated auxiliaries are among the organizations that are not required to file Form 990 or 990-EZ; see churches and 501(c)(3). Certain governmental units and other narrow categories are also excepted. A 509(a)(3) supporting organization must file Form 990 or 990-EZ even if its gross receipts are normally $50,000 or less, with limited exceptions.

When returns are due

All four returns are due on the 15th day of the 5th month after your tax year ends. If that day falls on a Saturday, Sunday or legal holiday, the deadline moves to the next business day.

Form 990, 990-EZ and 990-PF must be filed electronically, and Publication 557 notes that an organization required to e-file that files on paper is treated as not having filed. Form 990-N exists only as an online submission.

Extensions with Form 8868

Form 8868 gives an automatic six-month extension of time to file Form 990, 990-EZ, 990-PF or 990-T if you file it by the original due date. Only one extension of six months is allowed for each return for a tax year. Form 8868 cannot be used to extend Form 990-N, so a small organization filing the e-Postcard must meet the original deadline. An extension of time to file is not an extension of time to pay any tax owed, such as unrelated business income tax.

Your first return

Your first return is due for your first tax year, counted from formation, not from the date the IRS approved your application. If your application is still pending when the return is due, you file anyway. The Form 990 instructions tell you to check the "Application pending" box in that case. A first year is often a short year, ending on the fiscal year end chosen in your bylaws or on your application.

New organizations often skip this return by mistake because they are waiting for the determination letter, and an unfiled first year counts toward the three-year revocation rule. The sister site has a guide to the first Form 990 for a new nonprofit. Timing rules for the application itself are in our 27-month rule guide.

Penalties for late returns

For returns filed in 2026, the 2025 Form 990 instructions set the penalty for a late or incomplete Form 990 or 990-EZ at $25 a day, up to the lesser of $13,000 or 5% of gross receipts for the year. For an organization with gross receipts over $1,309,500, the penalty is $130 a day, up to $65,000. These amounts are adjusted for inflation each year. The penalty can be avoided if you show reasonable cause.

Automatic revocation after three years

Under IRC 6033(j), if an organization fails to file a required return or e-Postcard for three consecutive years, its exemption is automatically revoked as of the due date of the third return. The IRS publishes the names of revoked organizations. After revocation, the organization may have to file income tax returns and pay tax, and a 501(c)(3) can no longer receive tax-deductible contributions.

The law also requires the IRS to send a notice after two consecutive years without a filing, but you should not wait for a letter. Reinstatement requires a new application, even for an organization that originally did not need to apply. Our guide to automatic revocation and reinstatement explains the process.

Other federal filings to watch

• Form 990-T if you have $1,000 or more of gross unrelated business income, filed in addition to your annual return; see unrelated business income.
• Schedules attached to Form 990 or 990-EZ, such as Schedule A for public charity status and Schedule B for contributors.
• Public copies. Your annual returns must be available to anyone who asks, as explained in public disclosure requirements.

State annual filings

Federal returns are only part of the picture. Most states require nonprofit corporations to file a periodic report with the secretary of state or similar office to stay in good standing, often with a small fee and an update of officers and the registered agent; see state annual reports and registered agent. Many states also require charities that ask the public for donations to register and renew each year with the attorney general or another office, often attaching a copy of the Form 990; see state charitable solicitation registration. Deadlines, thresholds and forms vary by state.

501Nonprofit.com is a private company, not the IRS. This page is general information, not legal or tax advice for your organization. Example organizations and figures are hypothetical.